2022-03-31-accounts - Hambleton Community Action

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CHARITY COMMISSION	CHARITY COMMISSION	CHARITY COMMISSION	CHARITY COMMISSION	Hambleton	Communit Action	Communit Action	Communit Action		Chari No	1164895
FDR EN6LAND	AND WALES					Annual	accounts for the		eriod
				Period start	dale 01/04/2021				eno en date:	31/03/2022
~ x
						0Z
						8o		Restricted
Recommended categories			by			w Unrestricted		income	Designated		Prior year
activity							funds	tunds	funds	Totalfunds	funds
								8	E	6	E
Incoming resources	(Note	3)					F01	F02	F03	F04	F05
Income and endowments	from:
Donations and legacies						601	13,777			13,777	263,867
Chargable actrvrlies						602	112,715	104,141		216,856	191,354
Otherlrading acUvales							5,230			5,230	5,994
Investments							2,868			2,868	2,892
Separate material liam ofincome
Other Total						606 S07	134,590	104,1		238, 31	4,10
Resources expended	(Note		6)
Expenditure on:
Charitable actlvales Total						Sgg 612	133,758 33, 58	104,141 0, 1	31,322 3,322	269,221 269,22	207,101 207,101
Net income/(expenditure)		before		investment
gains/(losses)						613	832		31,322	30,490	257,006
Net gains/(losses) on investmentS						614
Net income/(expenditure)						616	832		31,322	30,490	257,006
Extraordinary items						616
Transfers between funds						617	9,782		9,782
Other recognised gains/(losses):
Gains and losses on revaluaUon of Axed assets				for the charily's		own
use						616
Other gains/(losses)						619
Net movement ln funds						620	8,950		21,540	30,490	257,006
Reconciliation offunds:
Total funds brought forward						621	152,065		260,000	412,065	155,059
Total funds carried forward						622	143,115		238,460	381,575	412,065

				0Z
				8		Restricted
					Unrestricted	Income	Designated		Total this	Total last
				ts	funds	funds	Funds		year	year
					E	E		E	E	E
Fixed assets					F01	F02		F03	F04	F05
Tangible	assets	(Note 14)		802						576
		Total fitted assets		805						576
Current	assets
Debtors		(Note 19)		aor	14,686	5,000			19,686	8,592
Cash at bank and in hand (Note 24)				809						439,009
		Total current assets		810						7,60
Creditors: amounts falling			due within
one year	(Note 20)			811	5,840	15,458			21,298	36,112
	Net current assetsl(liabilities)			s12						4 1, 89
Total	assets less current liabilities			813
Creditors: amounts falling			due after
one year		(Note 20)		814
Provisions for liabilities				815
Total net	assels or llabllllles			815	143,115		238,460		381,575	412,065
Funds	ofthe Charity
Designated funds		(Note 27)		817			238,460		238,460	260,000
Restricted income		funds (Nota 27)		815
Unrestricted funds				819	143,115				143,115	152,065
Revaluation resenre				820
			Total funds	821						412,065
Signed by	one or two	trustees on behalf of ag								Date of
the trustees					Signature			Print	Name	approval
										dd/mml
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										7 l2. zo Zx

Note 2				Accounting poiicies
2.2 INCOME
This standard		list ofaccounting policies hac been applied by the charily except for those iicked "No"or 'N/a" Where s
different oreddilional			policy	hes been adopted then this is detailed in the box below.
Recoonitlon		of income		These are Induded in the Statement ol Financial Activides (SoFA)when.
				Ihe charily becomes entgled to the resources;
				itIs mare likely then not that the trustees will receive Ihe resources. Cnd
				~ the monetary value can be measured vith sufficient reliabgity.
				There hes been no otfsebing olassets end liabgities, or Income and expenses. unless required	Yes	No	Nie
Offseulng				or permitted by the FRS102SORP or FRS 102.
Grants and	donations			Grants and donations are only Induded In the SoFA when the general income recognlgon criteria are met (5.10lo5.12FRS102SORP). In the case ofperformance related grants, income must only be recognised to Ihe extent that the charity has provided the specified goods or services as entglement to the grant only occurs when the performance related conditions ere met (5.16FRS 102 SORP).	ia
Legacies				Legacies sre included in the SOFA when receipt is probable, that Is, when there has
				been grant ofprobate, Ihe executors have established that there sre sufpclent assets
				In the estate snd any conditions attached tothe legacy sre either within tha control of
Government		grants		the charity or have been met. The charity has received government grants In the reporgng period	SAD
				Gift Aid receivable is induded in income when there ise valid declaration from the
Tax reclaims on				donor. Any Gilt Aid amounl recovered on a donaUon is considered to be part ofthat	Yes	No	N/a
donations	and gifts			gift end Is treated as an addition to Ihe same fund es the initial donation unless the
				donor or Ihe terms ofthe appeal have speclged otherwise.
Contractual Income performance related grants Donated goods			and	This ls only Induded in the SoFAonce Ihe charky hes provided the related goods or services or met the performance related conditions Donated goods ere measured et fair value (the amount ior which the asset could be exchanged) unless Impractkal lo do so.	es o ia		a
				The cost ofany stock oi goods donated for distribution to benegdaries Is deemed lo be the fair value ofthose gifts at the lime of Iheir receipt and they ere recognised on receipt. In the reporting period In which the slacks are distributed, ihey ere recognised es en expense at the carrying amount oithe stocks at distribution.	CIA
				Donated goods for resale are measured at fair value on initial recognition, which isthe
				expected proceeds from sale less the expected costs ofsale, end recognised In
				'Income from other trading ecgvlUes' with the corresponding stock recognised In the
				bounce sheeL On its sale Ihe value ofstock is charged against'Income from other
				trading activlUes' and the pmceeds from sale are also recognised as 'Income from
				other trading ectivillest
				Goods donated for ondioing use by the charity are recognised as tangible fixed assets and included in the SoFAas incoming resources when receivable,	caw
				Gitls In kind for use by the charity are Included In lhe SoFA as income born donations
				when receivable.
Donated services and				Donated services and facilities are included in Ihe SOFA when received al the value ol
facilities				the gilt to the charity provkled the value ot Iha gift can be measured reliably,
				Donated services and tacilitles that are Consumed immediately are recognised as InCome with sn equivalent amount recognised as sn expense under the appropriate heading in the SOFA.	caw
Support costs				The chadty hss Incurred expenditure on support costs.
				vi i *i N i nw 4 Qi ii iw&t rx r~ I ri	Yes	No	N/a

Volunteer help	described in the Wstees' annual reporL
Income from interest,	This fs included In the accounts when receipt is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscrlptions received in Ihe nature ofa gift are recognised in Donations		es	No	Nla
subscrlptions	and Legacies.
	Membership subscrlplions which gives a member the right to buy services or other
Settlement of insurance claims	benefits are recognised as Income earned from the provision of goods and services as income lrom charitable scfivitles. Insurance claims are only included in the SoFA when the general Income recognition criteria are met f5.10to5.12FRS102SORP) and are Induded as an Uem ofother income in Ihe SoFA.	es No N/a le~
Investment gains and losses	This includes sny realised or unrealised gains orlosses on the sale ofInvestments end any gain or loss rasufiing from revaluing investments to market value al Ihe end ofthe
	year.
2.3EXPENDITURE	AND LIABILITIES
Uabllity reeognitlon	Liabilities are recognised where it is more likely then not that there iss legal or
	constructive obligation committing the chargy to pay out resources and Ihe amount ol
	the obligation csn be measured with reasonable certainly.
Governance and support costs	Support costs have been afiocaled between governance costs and other support. Governance costs comprise ag costs Involving public accountabifity ofthe charity and its compliance with regulation and good practice.
	Support costs Indude central funcUons end have been afiocsted to scUvity cost		Yes	No	N/a
	categories on a basis consistent with the use ofresources, eg afiocaUng property costs
	by fioor areas, or per capita, statf costs by Ihe time spent and other cosis by their
	usage.
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specikc level of service or output to be provided. such grants ere only recognised in the SoFA once the recipient of the grant hes pmvided the specified service or output.
Grants payable without performance conditions	Where there sre no condiUons attaching to the grant Ihat enables the donor charity to realisticsfiy avoid the commitment, a liability for the full funding obligaUon must be recognised.	ISLA
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No malarial item ofdefenad Income has been induded in the accounts			a7~
Creditors	The charity has creditors which are measured et setUement amounts less any trade discounts		leal
Provisions for liabgltles	A liability Is measured on recognition at lls historical cost end then subsequently measured al the best estimate of the amount required to settle the obligation al Ihe		Yes	No	Nla
	reporting date
Basic tlnancMI instruments	The charity accounts lor basic linancial insWments on initial recogniUon as per paragraph 10.7 FRS102SORP. Subsequent measurement ts es per paragraphs 1117 to 11.19,FRS102SORP
2v4 ASSETS
Tangible fixed assets for use by charity	These sre capitalised ifthey can be used for more than one year, snd cost st least They are valued al cost.	gg	Yes	No	N/e
	The depreciation rates and melhods used ere disclosed In nolo 9.2.
Intangible fixed assets	The charily has intangible fixed assets, Ihet is. non-monetary assets that do not have
	physical substance but are identifiable snd are controlled by the charity through
	custody or legal rights. The amortisetion rates snd methods used sm disclosed in note
	9.5
	They are valued et cost.			We
Heritage assets	The charily has heritage assets, that is, non-monetary assets with historic, artistic
	scientific, technological, geophysical or environmental quafiges that are held and maintained prlncipafiy for their contribution to knowledge snd culture. The depreciation rates and methods used ss disclosed in note 96.1ah		C	O	%i

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			Description	Description	Description			This year	Last year
									E
Government	grant	1	NYCC Car Scheme					12,601	15,594
Government	grant	2	NYCC Respite Sitting					11,432	11,432
			NYCC Funding Stronger	Communities			- Covid-19	36,500	38,500
			NYCC Kickstart					20,377
			NYCC W2W Contrbution	towards		Electric Mopeds		3,600
			NYCC Stronger Communities		-Mens		Group	1,000
			NYCC Suicide Prevention					4,950
Government	grant	6	HDC Car Scheme					5,600	5,600
Government	grant	7	HDC RTAP					2,500	2,500
Government	grant	8	HDC Volunteering Hambleton					3,000	3,000
Government	grant	9	HDC W2W					10,000	10,000
Government	grant	11	RDC RTAP					2,000	2,000
Government	grant	12	RDC W2W					8,000	7,980
Government	grant	14	National Lottery Awards	for All					22,692
			Children in Need					14,567	13,490
			European Social Fund Stepping			Stones			5,958
			Two Ridings Community	Foundation				1,000	2,000
			Two Ridlngs Community	Foundation			Stepping Stones		14,874
			Two Ridings Coronavirus	Community			Fund-
			Supported Volunteering					10,000
			Rank Foundation					8,211	12,317
			NAVCA					1,500	3,000

Note 5	Donated goods, facilities and services
		This year	Last year
		E	K
Seconded staff
Use ofproperty
Other
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	of any
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recoonised in income.
Please give details of	other forms of
other donated goods	and services
not recognised in the	accounts, eg
contribution ofunpaid	volunteers.

									Basis ot
Support cost		Raising		funds	Activity 1	Activity 2	Activity 3	Grand total	allocation IDescribe
exam les									method)
Governance
Charitable	Activity
Fundraising	Activity
Generating	Voluntary
Income
Other
Total
Please provide details		ofthe	accounting		policy		NA- Not	activity based
adopted for the apportionment				ofcosts	between
activities	and any estimation		techniques		used to
calculate	their apportionment.

							This year	Last year
							Estimated	Actual
Independent	examiner's		fees
							630	600
Assurance	services	other than audit or independent		examination
Tax advisory fees
Other fees	(for example:		financial advice, consultancy,		accountancy	services) paid
to the independent		examiner
						Total	630	600

Note 14 Tanglble fixed assets Pl•a5• complete thls note If the charltyhas any tanglbl? fixed•ss•ts 14.1 Cost or valuatlon V•hkl CoryJul•r •¥•Jtpm•nt Pl•nt & M•¢hhi•ry Total At th• Wimlng of 13.249 870 14,119 Addttions Revaluations Disposals Transfer5" At end of th8 y•ar 13,249 870 14.119 142 D•pr•claUon and Impalrni•nts -B*$ls SL SL SL Stralghl knna rsL'I or Reduclng Balanc• I"RB') Rat• 25% 25% 25% 25% 25% Al twinning of Ihe Year Owsals 12.673 870 13.543 Deprethtion 288 Impaimienl Transfers. Al end ol Ihe year 12.961 870 13.831 14.3 N•t book value Net book value al the beginning ol Ihe year Nel book valu• al the end of the year 576 576 288 CC17a IExc4) 21

Unrestricted	Restricted	Total this ear	Lastyear
4,938	5,000	9,938	248
9,748		9,748	8,344
14,686	5,000	19,686	8,592

20.1 Analysis ofcreditors
		Unrestricted	Restricted	Designated	Total	Total
		This year	This Year	This year	This year	Last year
						6
Trade Creditors
Accruals and deferred income		5,840	15,458		21,298	36 112
	Total	5,840	15,458		21,298	36,112

Movement in deferred income account	Movement in deferred income account	Unrestricted	Restricted	This Year	Last Year
Balance at the start ofthe reporting	period	3194	30604	33798	15,069
Amounts added in current period			9950	9950	33,798
Amounts released to income from	previous periods	-3194	40271	-33465	15,069
Balance at the end ofthe reporting	period		10283	10283	33798

llllUUIIE 11 lllllll

								urr					un
								balances					balances
			R, UR or D	Purpose snd		Restrictions		brought				Gains and	carried
								torward	Income	Expenditure	Transfers	losses	forward
Fund names								E	E	E	E	E	6
				Used for everyday		operagons
Hambieton	Community	AcUon	UR	where the assigned	funding has toe restricted		not been or	155,059	204,107	207,101			152,065
				designated	lund.
				Established to invest in the Charity
Junrys legacy				as per the wishes ot the late Trustee of Hambleton Community					260000				260,000
				Acdon
							Tola Funds	155059	464 107	207 101			412065

27.3 Transfers between	27.3 Transfers between	funds
		Reason for transfer and where			endowment			is converted to income,	Amount
			legal power		for its conversion
Between unrestricted	and	Transfer of the last ofthe monies			received		from the legacy of HCA
designated funds		former Trustee to the designated			fund set		up	to develop capacity within
		the organisation	and support	long-term		projects that were of particular			9782
		interest to June.
Between unrestricted	and
restricted funds
Between endowment	and
restricted funds
Between endowment	and
unrestricted funds
27.4 Desi nated funds
Planned use			Pur ose ofthe desi				nation		Amount
		June's Legacy							238,460